Table 1 Competing demands of... | Emerald Publishing

Table 1

Competing demands of Western-mainstream and Islamic logics on CSR dimensions

CSR dimension	Western-mainstream logic	Source	Islamic logic	Source
Economic responsibility	W.1 W.1.1 It is the foundation upon which all other responsibilities are predicated	Carroll (1979), Carrol (1991) and Xu and Yang (2010)	I.1 I.1.1 It is important as other responsibilities and should be achieved through Sharia	Dusuki (2008), Beekun and Badawi (2005), Williams and Zinkin (2010) and Masoud (2017)
Responsibility towards consumers	W.2 W.2.1 No prohibition of specific products or services	Carroll (1979), Xu and Yang (2010), Perrini et al. (2011), ISO 26000; Yani-de-Soriano et al. (2012)	I.2 I.2.1 Prohibition of specific products and services	Adnan Khurshid et al. (2014), Brammer et al. (2007) and Nivoix and Ouchrif (2016)
	W.2.2 Use of international certifications as a way of ensuring the fulfilment of this responsibility	Christmann and Taylor (2006)	1.2.2 Use of Sharia supervisory board and/or Sharia experts as a way of ensuring the fulfilment of this responsibility	Beekun and Badawi (2005) and Williams and Zinkin (2010)
	W.2. Encouraging innovative and risky initiatives with no constraints on involvement in risky projects or in providing risky products and services	Covin and Slevin (1991), Menguc and Ozanne (2005) and Schaltegger and Wagner (2011)	I.2.3 Encourage innovations but with specific constraints on involvement in risky projects or in providing risky products and services	Beekun and Badawi (2005) and Adnan Khurshid et al. (2014)
			I.2.4 Constraints on the way of contracting with consumers (to be made according to Sharia)	Beekun and Badawi (2005) and Graafland et al. (2006)
Philanthropy and charity	W.3 W.3.1 Limited relevance and is not the primary element of CSR	Yunus (2009) and Lin-Hi (2010)	I.3 I.3.1Charity is an essential element of CSR	Khan and Karim (2010) and Adnan Khurshid et al. (2014)
Philanthropy and charity	W.3.2 No emphasis on a specific community	Carroll (1991), ISO 26000	I.3.2 Charity is primarily directed towards Muslims	Qaradawi (2000)
Commitment towards community and society	W.4 W.4.1 Manifested by engaging with both local communities and society at large	Sotorrío and Sánchez (2008), ISO 26000	I.4 I.4.1 Manifested by focusing on serving the needs of Muslim communities (Ummah)	Kamla et al., 2006 and Graafland et al. (2006)
Commitment towards community and society	W.4.2 Accepting diversity and not framed within the borders of a specific region or religious group	Schwartz and Huismans (1995) and UN Global Compact (2000), ISO 26000	I.4.2 CSR activities should be consistent with Islamic tenets and to be done without breaching Islamic teachings	Koleva (2020), Graafland et al. (2006), Dusuki (2008), Khan and Karim (2010) and Syed and Van Buren (2014)
Commitments towards the natural environment	W.5 W.5.1 Focus on the economic consequences of environmental degradation and on the economic costs of environmental protection	Williams and Zinkin, 2010 and Kamla et al. (2006)	I.5 I.5.1 Based on the religious concept of stewardship which has an inherently ethical basis	Williams and Zinkin (2010), Kamla et al. (2006), Rice (2006) and Abdelzaher et al. (2019)
Commitments towards the natural environment	W.5.2 Focus on local and global environmental issues as suggested by international organisations	Williams and Zinkin (2010), UN 2030 Agenda (2015) and UNFCCC Paris Agreement (2015)	I.5.2 Focus on local environmental issues mainly in Muslim communities	Llewellyn (2003) and Kamla et al. (2006)

CSR dimension	Western-mainstream logic	Source	Islamic logic	Source
Economic responsibility	W.1W.1.1 It is the foundation upon which all other responsibilities are predicated	Carroll (1979), Carrol (1991) and Xu and Yang (2010)	I.1I.1.1 It is important as other responsibilities and should be achieved through Sharia	Dusuki (2008), Beekun and Badawi (2005), Williams and Zinkin (2010) and Masoud (2017)
Responsibility towards consumers	W.2W.2.1 No prohibition of specific products or services	Carroll (1979), Xu and Yang (2010), Perrini et al. (2011), ISO 26000; Yani-de-Soriano et al. (2012)	I.2I.2.1 Prohibition of specific products and services	Adnan Khurshid et al. (2014), Brammer et al. (2007) and Nivoix and Ouchrif (2016)
	W.2.2 Use of international certifications as a way of ensuring the fulfilment of this responsibility	Christmann and Taylor (2006)	1.2.2 Use of Sharia supervisory board and/or Sharia experts as a way of ensuring the fulfilment of this responsibility	Beekun and Badawi (2005) and Williams and Zinkin (2010)
	W.2. Encouraging innovative and risky initiatives with no constraints on involvement in risky projects or in providing risky products and services	Covin and Slevin (1991), Menguc and Ozanne (2005) and Schaltegger and Wagner (2011)	I.2.3 Encourage innovations but with specific constraints on involvement in risky projects or in providing risky products and services	Beekun and Badawi (2005) and Adnan Khurshid et al. (2014)
			I.2.4 Constraints on the way of contracting with consumers (to be made according to Sharia)	Beekun and Badawi (2005) and Graafland et al. (2006)
Philanthropy and charity	W.3W.3.1 Limited relevance and is not the primary element of CSR	Yunus (2009) and Lin-Hi (2010)	I.3I.3.1Charity is an essential element of CSR	Khan and Karim (2010) and Adnan Khurshid et al. (2014)
Philanthropy and charity	W.3.2 No emphasis on a specific community	Carroll (1991), ISO 26000	I.3.2 Charity is primarily directed towards Muslims	Qaradawi (2000)
Commitment towards community and society	W.4W.4.1 Manifested by engaging with both local communities and society at large	Sotorrío and Sánchez (2008), ISO 26000	I.4I.4.1 Manifested by focusing on serving the needs of Muslim communities (Ummah)	Kamla et al., 2006 and Graafland et al. (2006)
Commitment towards community and society	W.4.2 Accepting diversity and not framed within the borders of a specific region or religious group	Schwartz and Huismans (1995) and UN Global Compact (2000), ISO 26000	I.4.2 CSR activities should be consistent with Islamic tenets and to be done without breaching Islamic teachings	Koleva (2020), Graafland et al. (2006), Dusuki (2008), Khan and Karim (2010) and Syed and Van Buren (2014)
Commitments towards the natural environment	W.5W.5.1 Focus on the economic consequences of environmental degradation and on the economic costs of environmental protection	Williams and Zinkin, 2010 and Kamla et al. (2006)	I.5I.5.1 Based on the religious concept of stewardship which has an inherently ethical basis	Williams and Zinkin (2010), Kamla et al. (2006), Rice (2006) and Abdelzaher et al. (2019)
Commitments towards the natural environment	W.5.2 Focus on local and global environmental issues as suggested by international organisations	Williams and Zinkin (2010), UN 2030 Agenda (2015) and UNFCCC Paris Agreement (2015)	I.5.2 Focus on local environmental issues mainly in Muslim communities	Llewellyn (2003) and Kamla et al. (2006)